https://www.taxtmi.com/caselaws?id=67870 The Tribunal dismissed the applications as no referable question of law arose from the issues discussed in the judgment. The reassessment orders for undisclosed investments in property were canceled, stating no omission or failure to disclose material facts. The legal objection regarding reassessment jurisdiction was accepted, as no income had escaped assessment due to failure to disclose material facts. The Tribunal held there was no obligation to disclose investments in constructions, and reassessment under section 147(b) was rejected due to lack of subsequent information justifying reassessment. en-us Wed, 29 Feb 1984 00:00:00 +0530 Tue, 15 Mar 2011 11:16:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=67870 The Tribunal dismissed the applications as no referable question of law arose from the issues discussed in the judgment. The reassessment orders for undisclosed investments in property were canceled, stating no omission or failure to disclose material facts. The legal objection regarding reassessment jurisdiction was accepted, as no income had escaped assessment due to failure to disclose material facts. The Tribunal held there was no obligation to disclose investments in constructions, and reassessment under section 147(b) was rejected due to lack of subsequent information justifying reassessment. Case-Laws Income Tax Wed, 29 Feb 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=67870